Suman Kar, Durgapur V. ITO, WD-2(3), DUGAPUR, Durgapur

MA 12/KOL/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6520 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 02-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

M.A NO. 12/KOL/2021 SUMAN KAR, AY 2005-06 1 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VARKEY, JM] M.A. NO.12/KOL/2021 IN I.T.A. NO. 128/KOL/2016 ASSESSMENT YEAR: 2005-06 SHRI SUMAN KAR (PAN: ALHPK7273P) VS. INCOME-TAX OFFICER, WD-2(3), DURGAPUR. APPLICANT RESPONDENT DATE OF HEARING (VIRTUAL) 09.04.2021 DATE OF PRONOUNCEMENT 09.04.2021 FOR THE APPLICANT SHRI SUMAN KAR FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT ORDER PER SHRI A.T.VARKEY, JM THIS IS A MISC. APPLICATION PREFERRED BY THE ASSESSEE/APPLICANT AGAINST THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 31.01.2018 PASSED IN ITA NO. 128/KOL/2016. 2. AT THE TIME OF HEARING THE ASSESSEE IN PERSON APPEARED BEFORE US AND SUBMITTED THAT THE ASSESSEE ENGAGED ONE TAX CONSULTANT CUM AUTHORISED REPRESENTATIVE FOR TAKING NECESSARY ACTION AND TO APPEAR BEFORE THE TRIBUNAL FOR HEARING. BUT THE LD. AR BEING A SENIOR CITIZEN WAS NOT WELL IN DECEMBER, 2017 AND JANUARY 2018 WITH HIGH BLOOD SUGAR AND HIGH BLOOD PRESSURE. THEREFORE, DUE TO THAT MEDICAL EMERGENCY THE LD. AR FAILED TO APPEAR BEFORE THE TRIBUNAL ON THE HEARING DATES. SINCE THERE WAS NOBODY APPEARED BEFORE THE TRIBUNAL AT THE TIME OF HEARING, THE TRIBUNAL DISMISSED THE ASSESSEES APPEAL EX PARTE. THEREFORE, HE PLEADS FOR REVIVAL OF THE APPEAL FILED AGAINST THE ORDER OF THE LD. CIT(A). 3. AFTER HEARING THE RIVAL SUBMISSIONS, WE FIND THAT THE TRIBUNAL HAD PASSED THE ORDER EX PARTE DUE TO NON-APPEARANCE ON BEHALF OF THE ASSESSEE. WE NOTE THAT THERE IS A REASONABLE CAUSE WHICH PREVENTED THE LD. AR OF THE ASSESSEE TO APPEAR BEFORE THE M.A NO. 12/KOL/2021 SUMAN KAR, AY 2005-06 2 TRIBUNAL ON THE DATES FIXED FOR HEARING. SO, WE ARE INCLINED TO RECALL THE IMPUGNED ORDER DATED 31-01-2018 AND DIRECT THE REGISTRY TO FIX THE CASE AFRESH IN DUE COURSE. ASSESSEE/LD. AR IS DIRECTED TO APPEAR BEFORE THE TRIBUNAL DILIGENTLY. 4. IN THE RESULT, THE MISC. APPLICATIONS FILED BY THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (J. S. REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 9 TH APRIL, 2021 JD (SR. PS.) COPY FORWARDED TO 1. APPELLANT SHRI SUMAN KAR, 1A/5, AKBAR ROAD, A ZONE, DURGAPUR-713204 2. RESPONDENT - ITO, WARD-2(3), DURGAPUR. 3. CIT(A)-DURGAPUR. (SENT THROUGH E-MAIL) 4. CIT- , DURGAPUR. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA.